Sander Enterprises prepared the following sales budget:

Month	Budgeted Sales
March	$9,000
April	$14,000
May	$15,000
June	$10,000

The expected gross profit rate is 30% and the inventory at the end of February was $10,000. Desired inventory levels at the end of the month are 30% of the next month's cost of goods sold.

What are the total purchases budgeted for May?

A.$9,450

B.$10,500

C.$11,550

D. $ 13650